IRS E-File Requirement: 10 or More Information Returns
Since January 1, 2024, you must e-file your information returns if you file 10 or more in a calendar year. Paper filing is only an option for businesses that file fewer than 10 returns in total, or that get a waiver from the IRS.
How the 10-return rule works
All return types count together. The old 250-return limit applied to each form type separately. Now you add up everything you file for the year: Forms 1099, 1098, 5498, W-2G, 1042-S, 1095-B, 1095-C, W-2 and others. If the total is 10 or more, all of them must be e-filed.
Example: 6 Forms 1099-NEC and 5 Forms W-2 make 11 returns, so both the 1099s and the W-2s must be e-filed.
Corrections follow the originals. Corrected returns don't count toward the 10. But if you had to e-file the originals, you must e-file the corrections too.
Waivers are rare. You can ask the IRS for a hardship waiver on Form 8508, but approval isn't automatic.
Filing fewer than 10? You can still paper file using the official red-ink Copy A forms with Form 1096. See where to get red-ink forms for free and our rules for paper filing 1099 forms.
How IRS e-filing works now
The IRS FIRE system takes its last files on November 19, 2026. After that, Forms 1099 and 1042-S are e-filed through IRIS. ACA Forms 1095-B and 1095-C go through the IRS AIR system.
1099FIRE e-files for you, so you don't need a TCC, ID.me or IRS software. Upload your data to our secure portal, approve your PDF copies, and we file through IRIS (1099s and 1042-S) or AIR (ACA). See our filing services, or call (480) 706-6474 for a quote.